Guidance

Compliance checks: penalties for failure to notify — CC/FS11

This factsheet contains information about the penalties HMRC may charge where there has been a failure to notify.

From:
HM Revenue & Customs
Published
24 June 2010
Last updated
31 October 2023 — See all updates

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Compliance checks — penalties for failure to notify — CC/FS11

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 24 June 2010
Last updated 31 October 2023 + show all updates

  1. Plastic Packaging Tax has been added to the list of taxes that the penalty rules apply to.

  2. ‘Our privacy notice’ paragraph has been added.

  3. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  4. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  5. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  6. This factsheet has been updated throughout and highlights HMRC support available for customers needing help.

  7. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  8. Compliance checks series factsheet updated under heading 'When we will not charge you a penalty for a failure to notify' to show criteria for reasonable excuse for failure to notify.

  9. Compliance checks series factsheet updated to include budget statement changes.

  10. New factsheet has been published.

  11. First published.

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